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TMI Blog2019 (7) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shri S. Rifaur Rahman, Accountant Member For the Assessee : Shri K.C. Devdas For the Revenue : Shri YVST Sai ORDER PER S. RIFAUR RAHMAN, AM: These Miscellaneous Applications are filed by the assessee u/s 254(2) of the Income Tax Act seeking rectification/modification of the order of the Tribunal dated 15/02/2019 in ITA Nos. 607/Hyd/2016 and others. 2. In the M.A., the assessee stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n date of search. (ii) Asst. Year 2011-12: The assessment for 2011-12 was pending consequent to a return of income having been filed u/s 139 on 29/09/2011 and the time for issue of notice u/s 143(2) being 30/09/2012 and not having expired as on the date of search, the proceedings for AY 2011-12 a bates. (iii) Asst. Year 2012-13: For the assessment year 2012-13 the due date for filing the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch proceedings and therefore, the question of abatement does not arise. (vi) Assessment Year 2015-16: Search took place on 24/04/2012. This Assessment Year is outside the scope of search proceedings and therefore, the question of abatement does not arise. 3. Referring to the above submissions, the ld. AR of the assessee submitted that in view of the above submissions, the rectification may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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